Audubon County Republican. [volume] (Audubon, Audubon Co., Iowa) 1885-1894, 1887-05-19
Important Opinion OF Attorney General
Baker.
Interfering with state Officers Engag-
cd In the Service OF Search War
rants.

OFFICE OF ATTORNEY. GENERAL, DIES
MONIES, Iowa, May 10, lSS1.-Ilon,
lno, w, Scott. County Attorney Cass Co.,
Atlantic, Iowa: DEAR SlR:--Iour letter
of 10th inst, is at hand. You say tho
sheriff OF the county, as commanded by
search warrant so to do, has seized and
holds quantity of beer in brewery, in
Atlantic, aud is holding the same under
said warrant of seSrch.
You further say that II deputy u. ).
Revenue Collector has served u notice on
the sheriff not to disturb anything on the
brewery premises, and you ask my opin-
ion about the matter. | presume that
the sheriff has applied to you for your
opinion. rs by law he has the right to do,
and that you now desire my opinion
upon the subject which IL Is my duty 10
give when SO requested by you, In the
irst place, what Is the dnly of the sheriff
IN the premises ny imposed by the laws
II lowuS A reference To section l5li
Of code OF Iowa freely discloscs tho duty
If the officer. II is therein provided
that the warrant shall command the of
icor search thoroughly the place do
cribcd In the information, land To seize
the said liquor, with the vessels contain
ing II, and 10 keep the same securely, I'M
Ill final action DO had thereon" 1t 10
then expressly commanded that tho OH.
Ger To whom such warrant Is delivered,
" shall forthwith obey aud execute" the
same, etc, land securely keep all liquors
50 seized by him and the vessels contain
ing IT," etc.
This II seems tho sheriff has done and
now comes the " Deputy Revenue Col
lectOr" and notifies the sheriff that no
Che sheriff. must not do as tho laws OF
iowa command him. What authority
has tho Deputy Collector tOSo commandr
answer none whatever, and tho sheriff
shall pay no heed TO II,
Chapter OF article rs United States
revised statutes, provides for tax, viz:
the manufacture aud sale OF malt liquor.
Section 1887 of said revised statutes,
being II part Of said chapter o, provides
inter nliOs that the brewer shall from day
to day enter In book kept for that pur'
pose the kind Of such liquors manufnc-
Iurcd aud tho estimated quantity 30 pro-
duced In barrels, and the actual quantity
sold or removed In barrels or fractional
parts Of barrels. These daily entries aro
hy section 1888 required to ho verified
monthly. Section $3.50 dcsignatcs the
amount Of tax to be paid ON such liquors
per barrel, half barrel, quarter barrel, etc.
Section 33i0 provides penalties for
cvasions or attempted cyasons by the
owner agent or superintendent of such
brewery, NC.
Section 33il requires the Commissioners
Of Internal Revenue to furnish the col
lcCtOrs with revenue stamps to be sold to
bscwcrs In payment Of such tax, and pro-
IA. "A Ia lI
he attached. Aud this sale of stamps IL
all the duties the collector Is charged with
In respect to the manufacture aud sale Of
beer. except that he may enter ut any
time In the daytime any such brewery to
examine the kinds and quantity IF such
liquors so kept therein and subject To
such tax. So | conclude that the notice
fr IN the Deputy Collector 10 the Sheriff
Is only on otlcious mtcrmcddllng by nm
unauthorized person, and the Sheriff can
not escape liability for neglect OF duty to
seize and securely keep such liquors by
pleading in defense 10 nm action. there
for the notice of the Deputy Collector
II il the brewer who Is liable for the tax.
His books. kept as required, will be wit
ness OF the amount OF such liability, and
Il Is to him and not to the State officer
acting under command from court OF
competent jurisdiction, that the Collector
must look for the tax. Besides this tho
tax Is not on the manufacture, IL Is on
liquors brcwed or manufactured and
sold, or removed for consumption or
sold Liquors lost or destroyed after II Is
manufactured and before II Is removed
for consumption or sale" Is not subject to
the stamp tax and II would hardly be held
by the courts that where the manufacture
was in violation Of n valid law, and by
reason thereof was destroyed, that II
would he subject to taxation, or that the
manufacturer could be shielded from the
consequences of his unlawful acts simply
because this tax had not been paid, Over
the vessels used in tho brewery the col
lcctor has no shadow Of authority and no
attention need be paid to bis notices in
respect thereto. am, with respect, yours
truly, A j. BAKER, Atty General